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Blockchain at the European Level
Drašković, Teodora ; Kunertová, Tereza (advisor) ; Vondráčková, Aneta (referee)
Blockchain at the European Level Abstract The objective of this master thesis is to provide a basic overview of the blockchain technology, its features and its potential utilization, including an overview of European legal regulations that might be applicable to the technology, under certain conditions. In the first chapter, the master's thesis sets forth the legal framework of the EU primary law that establishes or can establish the EU's competence to act in the matters of blockchain technology, depending on its legal qualification (especially in the context of the internal market - namely the free movement of services and capital). The second and third chapters provide essential description of features of blockchain and cryptocurrency and related services. A more detailed description is provided in Annexes I-IV of this thesis. Further, the legal status and applicable regulation of cryptocurrencies are assessed at the European and national levels and in terms of other global jurisdictions. The assessment also includes the recent CJEU's judgment in the case Hedqvist, according to which bidirectional exchange services (purchase of cryptocurrency for fiat currency and vice versa) are to be exempted from VAT obligation under the VAT directive. In line with the CJEU's reasoning and the Advocate General's...
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Selected Legal Aspects of the Digital Single Market
Stárková, Anna ; Svoboda, Pavel (advisor) ; Vondráčková, Aneta (referee)
The master's thesis "Selected Legal Aspects of the Digital Single Market" delineates the legislative reaction of the European Union ("EU") to technological development for the Jacques Delors' encompassing overhaul of Europe's The master's thesis answers the on by identifying the DSM's theoretical and conceptual framework, DSM. The second part delineates the DSM's foundations arket's regulatory framework is DSM's foundations to assess the state of play of the DSM through the EU's most advanced - strengthening of the status of the free flow of data in the internal market's architecture, which
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Topical issues of the financial independence of the European Central Bank
Novák, Filip ; Tomášek, Michal (advisor) ; Vondráčková, Aneta (referee)
Topical issues of the financial independence of the European Central Bank The thesis aims to introduce the role of the European central bank during the financial crisis, including the legal aspects and risks related to conduct of non-standard measures of monetary policy, and to analyse concerned case law of the European court of Justice. Accordingly, this thesis attempts to point to the shortcomings and uncertainty of the interpretation of the primary law and to summarize the historic development of this legal issue. For this purpose the author draws on the historic context of the conduct of monetary policy of the European central bank and in particular on European court of Justice decisions. The thesis attempts to link the legal aspect with the economic aspect, which the author perceives as an essential attribute for a correct understanding of the whole issue. Key words: monetary policy, ECB, financial independence
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Instruments of banking supervision in European Union
Hanychová, Marie ; Kunertová, Tereza (advisor) ; Vondráčková, Aneta (referee)
European banking supervision has recently undergone major changes, through mere co-ordination of supervisory instruments, to the full integration of supervisory instruments in one centralized institution; European Central Bank (ECB). This master thesis deals with banking supervision instruments in the European Union while emphasises the instruments entrusted to the ECB under the second pillar of the banking union; the Single Supervisory Mechanism (SSM) and aims to analyse and evaluate their role in preventing potential financial crises. The establishment and development of a banking union is closely linked to the monetary union. Therefore, the first chapter deals with the development of monetary integration. The second chapter of this master thesis deals with the institutional arrangements for supervision at the European Union level, with an emphasis on the description of the organization and functioning of the ECB, which is at the forefront of the supervision of the banking sector within SSM. Other institutions, or rather agencies, of the European banking supervision are European Banking Authority (EBA) at the micro-prudential level and European Systemic Risk Board (ESRB) at the macro-prudential level. Conclusion of the second chapter is therefore devoted not only to the description of their...
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Forms of abuse of Dominance in the Area of the Internet Platform
Čížek, Ondřej ; Šmejkal, Václav (advisor) ; Vondráčková, Aneta (referee)
Forms of abuse of dominance in the area of the Internet platforms The thesis is dedicated to the topic of abuse of dominant position in the area of the Internet platforms. Its aim is, firstly, to outline the challenges arising from the specific nature of the area, which might, from the competition-authorities' point of view, complicate the enforcement of competition law in the case of abuse of dominance. Secondly, the thesis tries to find the answer on the question to what extent these problems have been reflected in the existing decision-making practice. The structure of the thesis is divided into four main parts. The first part is an introduction. The second part provides an essential introduction to the area in question. It defines the term "Internet platform", provides an overview of the most important types of the Internet platforms and describes the specifics of the area in question, whose description is essential for the following parts. The third part analyses the problems that competition law may face in the context of possible abuse of dominance within the meaning of Art. 102 TFEU in the area of the Internet platforms. This section is divided according to three basic steps of a competition analysis of abuse of dominance, i.e. definition of the relevant market, the determination of market...
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Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...
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Reasons for restricting of the free movement of services EU
Dočekal, David ; Svobodová, Magdaléna (advisor) ; Vondráčková, Aneta (referee)
The thesis called "Reasons for restricting of the free movement of services" is focused on one of the fundamental freedoms of internal market, free movement of services, both in terms of theory and especially from the perspective of The Court of Justice of the European Union. In five chapters of the thesis is analysed the general characteristics of the free movement of services, the relationship to the other freedoms of the internal market and the legal basis of this freedom in the primary and secondary legislation of the European Union. First chapter is focused on historical development of the internal market of European Union and on principles on which internal market operates. Second chapter of this thesis defines the term "services" and examine the relationship to the other freedoms of the internal market as well as the legal basis of the free movement of services in the primary and secondary legislation of the European Union. Third chapter of the thesis is focused on the restrictions of the free movement of services, direct and indirect discrimination, non- discriminatory restrictions and also on the harmonization of standards. Forth chapter examine legitimate restriction of the free movement of services both in the primary and secondary legislation of the European Union. Purpose of the last...
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Anti-money laundering measures in EU
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee)
in English language Anti-money laundering measures in EU The presented thesis is devoted to current issue, namely measures to combat money laundering. The thesis primarily deals with measures adopted at the EU level, but due to the fact that these measures are based on the documents adopted at the international level, the thesis brings their short characteristics as well. The aim of the thesis is to analyze the anti- money laundering measures taken so far particularly at the EU-level, to draw attention on the imperfections of relevant legislation and to analyze this negative phenomenon in the practical context in relation to the profession of lawyer and the activities of banks. The thesis brings a critical evaluation of existing legislation and proposals de lege ferenda.
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European Central Bank and Banking Union
Bezděková, Jana ; Tomášek, Michal (advisor) ; Vondráčková, Aneta (referee)
Das Ziel der gewählten Diplomarbeit zum Thema,,Die Europäische Zentralbank und die Bankenunion" ist es die historischen Entwicklungen, die der Schaffung der Europäischen Zentralbank vorausgegangen sind, sowie die Tätigkeit, den Status, die Funktionsgrundsätze und die Organisation dieses unabhängigen Unionsorgans aufzuzeigen, und schließlich die Entstehung und die Säulen eines neuen Phänomens der Bankenunion, darzustellen. Die Arbeit ist thematisch in vier Kapitel unterteilt. Das erste Kapitel stellt in seinen neun Abschnitten den historischen Hintergrund zu den Ereignissen des letzten Jahrhunderts dar, die die Fachwelt als signifikant für die chaffung der Europäischen Zentralbank angesehen hat. Es handelt sich daher um das Kapitel, das den Leser ermöglichen soll, den historischen Kontext dieser EU-Einrichtung zu verstehen und damit ihre Bedeutung und ihre Rolle nicht nur im Zusammenhang mit der europäischen Integration wahrzunehmen. Das zweite Kapitel legt die grundlegende Unterscheidung zwischen ESZB und der Eurozone dar. Aber vor allem widmet es sich der Europäischen Zentralbank als der EU-Einrichtung und der juristischen Person, wobei die Fragen hinsichtlich ihres Sitzes, ihrer Rechtspersönlichkeit, ihres Kapitals, ihrer Unabhängigkeit, ihrer Verantwortlichkeit und Transparenz, Organisation und...
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Regulation of credit institutions in the EU
Kottasová, Anna ; Tomášek, Michal (advisor) ; Vondráčková, Aneta (referee)
This thesis evaluates the regulation of credit institutions. Its aim is to answer the question of how the regulation of credit institutions evolved and how this development influenced current regulation. This thesis examines the potential of credit institution regulation to prevent further financial crises. At first the author deals with the development of the market of financial services and subsequently with the development of regulation of credit institutions. In the first part the author analyses the positive and negative aspects of each piece of legislation, reasons for their adoption, changes or their further use. This thesis deals particularly with capital adequacy requirements. It analyses their gradual development and reason for their amendments, especially in the context of the recent financial crisis. The author concludes that that current se-up of the credit institution regulation and its expected development puts too much emphasis in increasing of the capital adequacy requirements. The author sees this aspect especially in the directive on capital requirements from 2013 which presents new buffers that the credit institutions are required to hold and in the resolution directive from 2014 which adds new, yet similar requirements. The author particularly disagrees with the assessment of...
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